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Northwestern University

Cook County Sweetened Beverage Tax Ordinance Takes Effect

August 21, 2017

The Cook County Board of Commissioners has passed a tax on beverages with sugar and artificial sweeteners. The tax is 1 cent-per-ounce on beverages with sugar and artificial sweeteners and went into effect August 2, 2017. There is no exemption from this tax.

The sweetened beverage tax is paid for by the purchaser of the beverage. Departments and schools purchasing sugar and artificially sweetened beverages must pay the additional tax at the point of purchase or when invoiced, as Northwestern is not exempt. The tax is added to sweetened beverages wherever they are sold, including all vending machines, food service locations, and catalogs in iBuyNU.

To learn more about the new tax, please visit the Cook County Illinois website.

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